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Section 32: Prohibition of unauthorised collection of tax.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

(1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.

Where this provision sits

ActThe Maharashtra Goods and Services Tax Act, 2017
Section32
Marginal noteProhibition of unauthorised collection of tax.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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